BBA Hons. 1st Semester Syllabus – Calcutta University

Hello readers, eager to know the Latest BBA Hons. 1st Sem Syllabus for Calcutta University and it’s affiliated colleges ? Fine! this post will cover your syllabus along with Marks Distribution as prescribed by CU (Calcutta University).

CU BBA Hons. Syllabus

Principles of Management & Organisational Behaviour (BBAA102C1)

Credits – 6, Marks – 100

Unit 1 :
Basic forms of Business Ownership; Special forms of ownership: Franchising, Licensing,
Leasing; Choosing a form of Business ownership; Corporate Expansion: mergers and
acquisitions, diversification, forward and backward integration, joint ventures, Strategic
Evolution of Management Theory. Managerial functions and Roles. Insights from Indian
practices and ethos.

Unit 2 :
Overview of Planning: Types of Plans & The planning process; Decision making:
Process, Types. Control:Function, Process and types of Control;
Principles of organizing: Common organisational structures; Delegation &
Decentralization: Factors affecting the extent of decentralization, Process and Principles
of delegation, coordination & communication.

Unit 3 :
Importance of organizational Behaviour. Perception and Attribution: Concept, Nature,
Process, Personality: Trait Theory Learning: Concept. Motivation: Concepts and their
application, Need, Content & Process theories, Contemporary Leadership issues: Charismatic,
Transformational Transactional Leadership. Managerial Grid.

Unit 4 :
Groups and Teams: Definition, Difference between Groups and teams; Stages of Group
Development, Group Cohesiveness, Types of teams.
Power : Types & Sources, Organisational Power and Politics: Nature of organisational politics.
Conflict: Concept, Sources, Types, Stages of conflict, Management of conflict, Negotiation. Organisational
Change: Concept, Resistance to change, Managing resistance to change,

Course Objective:
To acquaint the students with the fundamentals of managing business
and to understand individual and group behavior at work place so as to improve the
effectiveness of an organization. The course will use and focus on Indian experiences,
approaches and cases.

1.Gilbert: Principles of Management, McGraw Hill.
2.Greenberg Jerald and Baron Robert. A.: Behaviour in Organisations:
Understanding and Managing The Human Sideof Work, Prentice Hall of India.
3.Kaul Vijay Kumar, Business Organisation & Management – Text and Cases, Pearson.
4.Kaul, Vijay Kumar, Management- Text & Cases, Vikas Publication.
5.Kavita Singh: Organisational Behaviour, Vikas Publication.
6.Koontz & Heinz Weihrich: Essential of Management, McGraw Hill.
7.Luthans Fred: Organisational Behaviour, Tata McGraw Hill.
8.Mc Shane L. Steven, Glinow Mary Ann Von & Sharma Radha R. – Organisational
Behaviour; Tata McGraw Hill.
9.Newstrom John W.: Organisational Behaviour, Tata McGraw Hill.
10.Richard L. Daft: Principles of Management, Cengage Learning India.
11.Robbins Stephen P: Organisational Behaviour, Pearson.
12.Stephen P. Robbins & Mary Coulter: Management, Pearson.
13.Stoner & Wankel: Management, Prentice Hall of India.
14.Y.K. Bhushan: Fundamentals of Business Organisation & Management, Sultan
Chand & Sons.

  1. Navin Mathur, Management Gurus , National Publishing House, New Delhi

Business Accounting (BBAA103C2)

Credits – 6, Marks – 100

Unit I :
Introduction to Financial Accounting. Accounting as an Information System. Importance,
Scope, and Limitations. Users of Accounting Information. Generally Accepted
Accounting Principles. Introduction to Fair value Accounting The Accounting Equation. Nature
of Accounts and Rules of Debit
and Credit. Recording Transactions in General Journal. Recording Transactions in threecolumn Cash Book. An overview of Subsidiary books – Purchase Book, Purchase Returns
Book, Sales Book, and Sales Returns Book. Opening and Closing Entries. Preparation of
Ledger Accounts. Preparation of Trial Balance. Adjustment Entries. Post-adjusted Trial Balance. Bank Reconciliation Statement.

Unit 2 :
Introduction to International Financial Reporting Standards (IFRS). Understanding
Accounting Standards issued by the ICAI related to Disclosure of Accounting Policies,
Depreciation Accounting, and Revenue Recognition. Methods of charging Depreciation –
Straight-line Method, and Written-down-value Method. Inventory valuation (LIFO, weighted
Avg. Cost) Revenue recognition.

Unit 3 :
Understanding contents of Financial Statements of a Joint Stock Company as per Companies
Act 2013. Understanding the contents of a Corporate Annual Report. Preparation of CashFlow
Statement as per AS-3 (revised). Analyzing Financial Statements: Objectives of Financial
Statement Analysis; Sources of information;

Unit 4 :

Standards of Comparison; Techniques of Financial Statement Analysis –
Horizontal Analysis, Vertical Analysis, and Ratio Analysis. Meaning and Usefulness of
Financial Ratios; Analysis of Financial Ratios from the perspective of different
Stakeholders like Investors, Lenders, and Short-term Creditors; Profitability Ratios, Solvency
Ratios, Liquidity Ratios, and Turnover Ratios; Limitations of Ratio Analysis.

To familiarize students with the mechanics of preparation of financial statements, understanding corporate financial statements, their analysis and interpretation.

1.S.N. Maheshwari, Suneel K. Maheshwari, and Sharad K.
Maheshwari: An Introduction to Accountancy, Vikas Publishing House Pvt. Ltd.
2.R. Narayanaswamy, Financial Accounting: A Managerial Perspective, PHI
Learning Pvt. Ltd.
3.Charles T. Horngren, Gart L. Sundem, John A. Elliott, and Donna R. Philbrick,
Introduction to Financial Accounting, Pearson.
4.J.R. Monga, Financial Accounting: Concepts and Applications, Mayur Paperbacks.
5.T.P. Ghosh, Financial Accounting for Managers: Taxmann Allied Services Pvt.


Credits – 6, Marks – 100

The evolution of the concept of entrepreneurship, John Kao’s Model on Entrepreneurship, Idea Generation, Identifying opportunities and Evaluation; Building the Team /Leadership;
Harvesting and Exit Strategies; Corporate Entrepreneurship/ Intrapreneur, Risk Analysis.

Innovation, Creativity; Creative Teams; Sources of Innovation in Business; Managing
Organizations for Innovation and Positive Creativity.

Role, Concept, structure and kinds of family firms ; Culture and evolution of family firm;
Managing Business, family and stakeholders relationships ; Conflict and conflict resolution in
family firms ; Managing Leadership ,succession; women’s issues in the family business
;Encouraging change in the family business system.

Arrangement of funds; Traditional sources of financing, Loan syndication, Consortium
Finance. Loan application process, Venture capital.
Concept of Start up. Defer & mechanisms of start up as GOI initiatives. Role of start up in
business environment.

This course provides students with a solid introduction to the entrepreneurial process of creating new businesses , role of Creativity and innovation in Entrepreneurial
start-ups,manage family-owned companies ,context of social innovation and social
entrepreneurship and issues and practices of financing entrepreneurial businesses.

Readings :
1.Drucker, P. F. (2006). Innovation and entrepreneurship: Practice and principles.
USA: Elsevier.
2.Holt, D. H. (2004). Entrepreneurship new venture creation. New Delhi: Prentice
Hall of India.
3.Kaplan, J. (2004). Patterns of entrepreneurship. Wiley.
4.Prahalad, C. K. (2006). Fortune at the bottom of the pyramid ,eradicating poverty
through profits. Wharton school Publishing.

5/5 - (1 vote)

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